Accounting For Risk Hedging And Complex Contracts

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Accounting for Risk, Hedging and Complex Contracts

Author : A. Rashad Abdel-Khalik
Publisher : Routledge
ISBN 13 : 1136489290
Total Pages : 592 pages
Book Rating : 4.1/5 (364 download)

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Book Synopsis Accounting for Risk, Hedging and Complex Contracts by : A. Rashad Abdel-Khalik

Download or read book Accounting for Risk, Hedging and Complex Contracts written by A. Rashad Abdel-Khalik and published by Routledge. This book was released on 2013-10-08 with total page 592 pages. Available in PDF, EPUB and Kindle. Book excerpt: With the exponential growth in financial derivatives, accounting standards setters have had to keep pace and devise new ways of accounting for transactions involving these instruments, especially hedging activities. Accounting for Risk, Hedging and Complex Contracts addresses the essential elements of these developments, exploring accounting as related to today's most relevant topics - risk, hedging, insurance, reinsurance, and more. The book begins by providing a basic foundation by discussing the concepts of risk, risk types and measurement, and risk management. It then introduces readers to the nature and valuation of free standing options, swaps, forward and futures as well as of embedded derivatives. Discussion and illustrations of the cash flow hedge and fair value hedge accounting treatments are offered in both single currency and multiple currency environments, including hedging net investment in foreign operations. The final chapter is devoted to the disclosure of financial instruments and hedging activities. The combination of these topics makes the book a must-have resource and reference in the field. With discussions of the basic tools and instruments, examinations of the related accounting, and case studies to help students apply their knowledge, this book is an essential, self-contained source for upper-level undergraduate and masters accounting students looking develop an understanding of accounting for today’s financial realities.

Accounting for Derivatives

Author : Juan Ramirez
Publisher : John Wiley & Sons
ISBN 13 : 1119994926
Total Pages : 536 pages
Book Rating : 4.1/5 (199 download)

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Book Synopsis Accounting for Derivatives by : Juan Ramirez

Download or read book Accounting for Derivatives written by Juan Ramirez and published by John Wiley & Sons. This book was released on 2011-03-10 with total page 536 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting for Derivatives: Advanced Hedging under IFRS is a comprehensive practical guide to hedge accounting. This book is neither written by auditors afraid of providing opinions on strategies for which accounting rules are not clear, nor by accounting professors lacking practical experience. Instead, it is based on day-to-day experience, advising corporate CFOs and treasurers on sophisticated hedging strategies. It covers the most frequent hedging strategies and addresses the most pressing challenges that corporate executives find today. The book is case-driven with each case analysing in detail a real-life hedging strategy. A broad range of hedging strategies have been included, some of them using sophisticated derivatives. The objective of this book is to provide a conceptual framework based on the extensive use of cases so that readers can create their own accounting interpretation of the hedging strategy being considered. Accounting for Derivatives will be essential reading for CFOs, internal auditors and treasurers of corporations, professional accountants as well as derivatives professionals working at commercial and investment banks. Key feature include: The only book to cover IAS39 from the derivatives practitioner’s perspective Extensive real-life case studies to providing essential information for the practitioner Covers hedging instruments such as forwards, swaps, cross-currency swaps, and combinations of standard options as well as more complex derivatives such as knock-in forwards, KIKO forwards, range accruals and swaps in arrears. Includes the latest information on FX hedging and hedging of commodities

Hedging Instruments and Risk Management

Author : Patrick Cusatis
Publisher : McGraw Hill Professional
ISBN 13 : 9780071454537
Total Pages : 396 pages
Book Rating : 4.4/5 (545 download)

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Book Synopsis Hedging Instruments and Risk Management by : Patrick Cusatis

Download or read book Hedging Instruments and Risk Management written by Patrick Cusatis and published by McGraw Hill Professional. This book was released on 2005-02-22 with total page 396 pages. Available in PDF, EPUB and Kindle. Book excerpt: Books on complex hedging instruments are often more confusing than the instruments themselves. Hedging Instruments & Risk Management brings clarity to the topic, giving money managers the straightforward knowledge they need to employ hedging tools and techniques in four key markets—equity, currency, fixed income, and mortgage. Using real-world data and examples, this high-level book shows practitioners how to develop a common set of mathematical and statistical tools for hedging in various markets and then outlines several hedging strategies with the historical performance of each.

Accounting for Derivatives and Hedging Activities

Author : Frank J. Beil
Publisher : Business Expert Press
ISBN 13 : 1606495917
Total Pages : 162 pages
Book Rating : 4.6/5 (64 download)

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Book Synopsis Accounting for Derivatives and Hedging Activities by : Frank J. Beil

Download or read book Accounting for Derivatives and Hedging Activities written by Frank J. Beil and published by Business Expert Press. This book was released on 2013-10-09 with total page 162 pages. Available in PDF, EPUB and Kindle. Book excerpt: Derivatives, and derivatives used to hedge financial and operating functions, are designed to allow managers of firms to manage effectively the downside risk of their financial and operating strategies. They also can be very useful tools that allow managers and executives to accurately predict financial and operational performance and manage the investment communities' "expectations" regarding overall firm performance. Derivatives and hedges, however, if not properly designed in conjunction with the firm's risk management strategy, can be potentially disastrous for the firm. The ongoing financial turmoil in markets can be partially explained by company managers and executives not understanding the potential financial statement impact when derivative markets move in a particular direction for longer periods of time than anticipated by firms. This book is designed for managers and executives to be a comprehensive yet accessible resource for understanding the impact of derivative and hedge accounting on a company's reporting of financial statements. The book's primary purpose is to demystify derivatives and provide practical advice and counsel on how to use them to manage more effectively the operational and financial risk to the firm. When used properly derivatives are an extremely effective tool that managers and executives can use to reduce uncertainty regarding the future.

Hedge Accounting

Author : Harold Bierman
Publisher : Financial Accounting Foundation
ISBN 13 :
Total Pages : 248 pages
Book Rating : 4.3/5 (512 download)

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Book Synopsis Hedge Accounting by : Harold Bierman

Download or read book Hedge Accounting written by Harold Bierman and published by Financial Accounting Foundation. This book was released on 1991 with total page 248 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Accounting for Derivatives

Author : Juan Ramirez
Publisher : John Wiley & Sons
ISBN 13 : 1118817974
Total Pages : 803 pages
Book Rating : 4.1/5 (188 download)

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Book Synopsis Accounting for Derivatives by : Juan Ramirez

Download or read book Accounting for Derivatives written by Juan Ramirez and published by John Wiley & Sons. This book was released on 2015-03-23 with total page 803 pages. Available in PDF, EPUB and Kindle. Book excerpt: The derivative practitioner’s expert guide to IFRS 9 application Accounting for Derivatives explains the likely accounting implications of a proposed transaction on derivatives strategy, in alignment with the IFRS 9 standards. Written by a Big Four advisor, this book shares the author’s insights from working with companies to minimise the earnings volatility impact of hedging with derivatives. This second edition includes new chapters on hedging inflation risk and stock options, with new cases on special hedging situations including hedging components of commodity risk. This new edition also covers the accounting treatment of special derivatives situations, such as raising financing through commodity-linked loans, derivatives on own shares and convertible bonds. Cases are used extensively throughout the book, simulating a specific hedging strategy from its inception to maturity following a common pattern. Coverage includes instruments such as forwards, swaps, cross-currency swaps, and combinations of standard options, plus more complex derivatives like knock-in forwards, KIKO forwards, range accruals, and swaps in arrears. Under IFRS, derivatives that do not qualify for hedge accounting may significantly increase earnings volatility. Compliant application of hedge accounting requires expertise across both the standards and markets, with an appropriate balance between derivatives expertise and accounting knowledge. This book helps bridge the divide, providing comprehensive IFRS coverage from a practical perspective. Become familiar with the most common hedging instruments from an IFRS 9 perspective Examine FX risk and hedging of dividends, earnings, and net assets of foreign subsidies Learn new standards surrounding the hedge of commodities, equity, inflation, and foreign and domestic liabilities Challenge the qualification for hedge accounting as the ultimate objective IFRS 9 is set to replace IAS 39, and many practitioners will need to adjust their accounting policies and hedging strategies to conform to the new standard. Accounting for Derivatives is the only book to cover IFRS 9 specifically for the derivatives practitioner, with expert guidance and practical advice.

Accounting for Derivatives and Hedging

Author : Mark A. Trombley
Publisher : Irwin/McGraw-Hill
ISBN 13 :
Total Pages : 244 pages
Book Rating : 4.E/5 ( download)

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Book Synopsis Accounting for Derivatives and Hedging by : Mark A. Trombley

Download or read book Accounting for Derivatives and Hedging written by Mark A. Trombley and published by Irwin/McGraw-Hill. This book was released on 2003 with total page 244 pages. Available in PDF, EPUB and Kindle. Book excerpt: Publisher Description

Accounting for Derivatives (US-GAAP)

Author : Jörg Decker
Publisher : GRIN Verlag
ISBN 13 : 3638206440
Total Pages : 33 pages
Book Rating : 4.6/5 (382 download)

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Book Synopsis Accounting for Derivatives (US-GAAP) by : Jörg Decker

Download or read book Accounting for Derivatives (US-GAAP) written by Jörg Decker and published by GRIN Verlag. This book was released on 2003-07-23 with total page 33 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seminar paper from the year 2003 in the subject Business economics - Accounting and Taxes, grade: 1,7 (A-), Technical University of Braunschweig (Economics - Controlling), course: Intenational Accounting, language: English, abstract: Some years before the financial scandal of Enron, which was mainly caused by the misuse of derivatives, the Financial Accounting Standard Board (FASB) began deliberating on issues related to derivatives and hedging transactions.1 The cause of thinking about changes in accounting for derivatives was a problematic situation in 1986 (comparable to current situation in Germany). For example, the applicatory use was very complicated and transactions with derivatives were not transparent enough. There were only clear standards for a few product groups and transactions with derivatives were not reported on the balance sheet.2 In consequence, first in 1986, a work program called Project on Financial Instruments was founded.3 In 1992 the members of the FASB received the responsibility in working on derivatives and continued improving the existing statement for about six years in more than 100 meetings. In June 1998 (06/16/1998) the Statement for Financial Accounting Standard (SFAS) No. 133 “Accounting for Derivative Instruments and Hedging Instruments” passed as an outcome of these efforts and is valid for every entity.4 Some public voices say, it is one of the most complex and controversial standards ever issued by the FASB.5 Statement No. 133 replaced FASB Statement No. 80 (Accounting for Future Contracts), No. 105 (Disclosure of Information about Financial Instruments with Off-Balance-Sheet Risk and Financial Instruments with Concentrations of Credit Risk) and No. 119 (Disclosures about Derivative Financial Instruments and Fair Value of Financial Instruments). 6 Also FASB Statement No. 52 (Foreign Currency Translation) and No. 107 (Disclosures about Fair Value of Financial Instruments) were amended, by including the “disclosure provisions about concentration of credit risk” form Statement No. 105 in Statement No.107. Despite the fact that the new Statement was issued in June 1998 it only was effective on financial statements for fiscal years beginning after June 15, 2000. [...] 1 Cp. Ernst & Young LLP (2002), p. 1. 2 Cp. Henne, T.(2000), p. 51. 3 Cp. Zander, D. (2000), p. 985. 4 Cp. Maulshagen ,A./Maulshagen, O. (1998), p. 2151. 5 Cp. International Treasurer (1999). 6 Cp. Ernst & Young LLP (2002), p. 1.

Major Issues Related to Hedge Accounting

Author : Jane B. Adams
Publisher :
ISBN 13 :
Total Pages : 96 pages
Book Rating : 4.3/5 (512 download)

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Book Synopsis Major Issues Related to Hedge Accounting by : Jane B. Adams

Download or read book Major Issues Related to Hedge Accounting written by Jane B. Adams and published by . This book was released on 1995 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Currency Exposures and Derivatives

Author : A. V. Rajwade
Publisher :
ISBN 13 : 9780071332798
Total Pages : 121 pages
Book Rating : 4.3/5 (327 download)

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Book Synopsis Currency Exposures and Derivatives by : A. V. Rajwade

Download or read book Currency Exposures and Derivatives written by A. V. Rajwade and published by . This book was released on 2010 with total page 121 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Hedging and Hedge Accounting

Author : Jo Lynne Koehn
Publisher :
ISBN 13 :
Total Pages : 322 pages
Book Rating : 4.:/5 (89 download)

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Book Synopsis Hedging and Hedge Accounting by : Jo Lynne Koehn

Download or read book Hedging and Hedge Accounting written by Jo Lynne Koehn and published by . This book was released on 1995 with total page 322 pages. Available in PDF, EPUB and Kindle. Book excerpt:

2005 CCH Accounting for Derivatives and Hedging

Author : James F. Green (Accountant)
Publisher : CCH Incorporated
ISBN 13 :
Total Pages : 1140 pages
Book Rating : 4.E/5 ( download)

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Book Synopsis 2005 CCH Accounting for Derivatives and Hedging by : James F. Green (Accountant)

Download or read book 2005 CCH Accounting for Derivatives and Hedging written by James F. Green (Accountant) and published by CCH Incorporated. This book was released on 2005 with total page 1140 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Risk Management

Author : Satyajit Das
Publisher : John Wiley & Sons
ISBN 13 :
Total Pages : 1358 pages
Book Rating : 4.E/5 ( download)

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Book Synopsis Risk Management by : Satyajit Das

Download or read book Risk Management written by Satyajit Das and published by John Wiley & Sons. This book was released on 2006 with total page 1358 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Das Swaps & Financial Derivatives Library - Third Edition Revised is the successor to Swaps & Financial Derivatives, which was first published in 1989 (as Swap Financing).

Cch Accounting for Derivatives and Hedging, (2007)

Author : James F Green, CPA
Publisher : Cch
ISBN 13 : 9780808090380
Total Pages : 1256 pages
Book Rating : 4.0/5 (93 download)

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Book Synopsis Cch Accounting for Derivatives and Hedging, (2007) by : James F Green, CPA

Download or read book Cch Accounting for Derivatives and Hedging, (2007) written by James F Green, CPA and published by Cch. This book was released on 2006-08-22 with total page 1256 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Introduction to Derivative Financial Instruments, Chapter 2 - Derivatives

Author : Dimitris Chorafas
Publisher : McGraw Hill Professional
ISBN 13 : 0071731180
Total Pages : 27 pages
Book Rating : 4.0/5 (717 download)

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Book Synopsis Introduction to Derivative Financial Instruments, Chapter 2 - Derivatives by : Dimitris Chorafas

Download or read book Introduction to Derivative Financial Instruments, Chapter 2 - Derivatives written by Dimitris Chorafas and published by McGraw Hill Professional. This book was released on 2008-03-13 with total page 27 pages. Available in PDF, EPUB and Kindle. Book excerpt: This chapter comes from Derivative Financial Instruments, written by a renowned corporate financial advisor. This timely guide offers a comprehensive treatment of derivative financial instruments, fully covering bonds, interest swaps, options, futures, Forex, and more. The author explains the strategic use of derivatives, their place in portfolio management, hedging, and the importance of managing risk.

Introduction to Derivative Financial Instruments, Chapter 4 - Hedging

Author : Dimitris Chorafas
Publisher : McGraw Hill Professional
ISBN 13 : 0071731202
Total Pages : 24 pages
Book Rating : 4.0/5 (717 download)

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Book Synopsis Introduction to Derivative Financial Instruments, Chapter 4 - Hedging by : Dimitris Chorafas

Download or read book Introduction to Derivative Financial Instruments, Chapter 4 - Hedging written by Dimitris Chorafas and published by McGraw Hill Professional. This book was released on 2008-03-13 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt: This chapter comes from Derivative Financial Instruments, written by a renowned corporate financial advisor. This timely guide offers a comprehensive treatment of derivative financial instruments, fully covering bonds, interest swaps, options, futures, Forex, and more. The author explains the strategic use of derivatives, their place in portfolio management, hedging, and the importance of managing risk.

Financial Risk Management in Banking

Author : Shahsuzan Zakaria
Publisher : Routledge
ISBN 13 : 0429758650
Total Pages : 276 pages
Book Rating : 4.4/5 (297 download)

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Book Synopsis Financial Risk Management in Banking by : Shahsuzan Zakaria

Download or read book Financial Risk Management in Banking written by Shahsuzan Zakaria and published by Routledge. This book was released on 2019-08-08 with total page 276 pages. Available in PDF, EPUB and Kindle. Book excerpt: As risk-taking is an essential part of the banking industry, banks must practise efficient risk management to ensure survival in uncertain financial climates. Banking operations are specifically affected by fluctuations in interest rates which cause financial imbalance; thus banks are now required to put in place an effective management structure that incorporates risk management efficiency measures that help mitigate the wide range of risks they face. In this book, the authors have developed a new modelling approach to determine banks’ financial risk management by offering detailed insights into the integrated approach of dollar-offset ratio and Data Envelopment Analysis (DEA), based on derivatives usage. It further analyses the efficiency measurement under stochastic DEA approaches, namely (i) Bootstrap DEA (BDEA), (ii) Sensitivity Analysis and (iii) Chance-Constrained DEA (CCDEA). As demonstrated in the modelling exercise, this integrated approach can be applied to other cases that require risk management efficiency measurement strategies. Additionally, this is the first book to comprehensively review the derivative markets of both the developed and developing countries in the Asia-Pacific region, by examining the differences of risk management efficiency of the banking institutions in these countries. Based on this measurement approach, strategies are provided for banks to improve their strategic risk management practices, as well as to reduce the impacts from external risks, such as changes in interest rates and exchange rates. Furthermore, this book will help banks to keep abreast of recent developments in the field of efficiency studies in management accounting, specifically in relation to hedge accounting, used by banks in the Asia-Pacific region.